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TMI Blog2013 (4) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... o the government but also a serious offence. M/s Spanco BPO Service Ltd. defaulted payment of service tax of Rs.26.90 crore for the period April 2011 to January, 2013 not filed periodical ST-3 returns and suppressed the material facts. The assessee is required to pay the service tax along with interest and also penalty. Persons responsible for committing the offence are also liable for prosecution under section 89 of the Finance Act, 1994. 11. Considering the facts and circumstances of the case and the material evidences of record, I am unable to consider favourably the requests of M/s Spanco BPO Service Ltd., Navi Mumbai to allow them to pay the amount of Rs.26.90 crore due in 36 equal monthly installments and to withdraw the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted only under section 73 of the Act. In this case by the impugned order the learned Commissioner has confirmed the demand as per section 73 of the Finance Act 1994 along with the recovery proceedings under section 87 of the Act. Therefore, the appeal is maintainable before this Tribunal. The factual matter of the case is as under: 4. On 19.02.2013 a letter was issued to the appellant on the basis of an audit conducted on their service tax-3 returns furnished by the appellant for the year 2011-12 and 2012-13 and the appellant was asked to deposit the short payment of service tax along with interest. The appellant on receipt of the said letter made a request to provide a facility of paying the said amount in installment as per Board's Circu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Finance Act, 1994, any assessee aggrieved by an order passed by the Commissioner of Central Excise under section 73 or 83A can file an appeal before this Tribunal against such order. Admittedly, in this case, the order is not passed under section 83A. Therefore, we have to see whether the impugned order is passed under section 73 of the Finance Act, 1994 or not? 9. As per provision of Section 73 ibid "where Service Tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded", may file the appeal within 18 months from the relevant date. In this background, we have to see that whether the impugned order is passed under Section 73 of the Finance Act, 1994 or not. 10. We have perused the impugned orders ..... X X X X Extracts X X X X X X X X Extracts X X X X
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